Suwon District Court-2015-Gu Group-565 ( December 11, 2015)

(as stated in the judgment of the first instance court) It shall not be deemed that farmland has been refisced for at least eight years.

(as with the judgment of the first instance court) In full view of the fact that an airline operator and the farmland ledger, or the fact that another project has been carried out, it shall not be deemed that the farmland has been cultivated directly for at least eight years.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2016Nu3355 Revocation of Disposition of Imposing capital gains tax

Maap○

○ Head of tax office

Suwon District Court Decision 2015Gudan565 Decided December 11, 2015

2016.07.06

2016.08.10

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 213,864,850 against the plaintiff on January 31, 2014 by the defendant shall be revoked.

The reasoning for this Court’s explanation is as follows: “243-19” of No. 20 of the judgment of the court of first instance shall be read as “244-19”; “24-19” shall be read as “the evidence submitted at the court of first instance,” and “A” of No. 21 through No. 23 (including the serial number) which lack to recognize the Plaintiff’s assertion and video are the same as the part of the reasoning for the judgment of the court of first instance. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.